Title
Approving an ordinance on first and final reading with the caption reading: An ordinance of the City of Pflugerville, Texas, adopting the second amendment to the FY24 Budget for the City of Pflugerville; and providing an effective date.
Summary
Per City Charter, section 9.04 (a), City Council may approve supplemental appropriations where there are revenues available for appropriation in excess of those estimated in the budget.
Per City Charter, section 9.04 (d) At any time during the fiscal year the manager may transfer part or all of any unencumbered appropriation balance among programs within a department, division, or office. Upon written request by the manager, the council by ordinance may transfer part or all of any unencumbered appropriation balance from one department, office, or agency to another.
General Fund
1) Transfers between departments to use salary savings from vacancies to fund departments with compensation adjustments proposed as a result of a recent compensation and classification study.
2) Increase the Police salary budget to add the holiday hours paid when staff works a regular shift on those holidays.
3) Add a full-time position within the People and Culture department.
4) Add the full-time position of Finance Coordinator, previously at PCDC, being transferred to the CIty as part of the finance transition. This is offset by a transfer from PCDC to fund this position.
5) Recognition of escrow revenue funds for parks and the matching expenditures.
The account detail is included on Exhibit A.
Total additional expense appropriations needed is $1,432,203, offset by available revenue with a zero impact on fund balance.
Water Wastewater Fund
1) Transfers between departments to use salary savings from vacancies to fund departments with compensation adjustments proposed as a result of a recent compensation and classification study.
The account detail is included on Exhibit A.
Total additional expense appropriations needed is $0, with a zero impact on fund balance.
Solid Waste Fund
1) An air burner was purchased out of General Fund to help dispose of brush. However, given there are available funds within the Solid Waste Fund and this equipment serves a solid waste function, this amendment will transfer this cost to the Solid Waste Fund. The air burner will also result significant cost savings as we will be able to reduce expenses related to brush disposal.
The account detail is included on Exhibit A.
Total additional expense appropriations needed is $200,000 all from available fund balance.
In regards to the recent compensation and classification study, our organization has taken significant strides over the past few years to become competitive in our region in regards to total compensation and benefits. We have done this through compensation studies and cost-of-living adjustments. People and Culture has recently concluded another compensation study which will help make sure everyone's rates are competitive. Approximately half of the overall cost associated with implementation of the compensation study is related to a proposed Step Plan adjustment for Police officers which will raise the minimum pay from $64,912.77 to $70,040.88 to aid with recruitment and retention. Of the 318 non-police officer positions, nearly half of personnel are already within market, and 80% of those proposed to receive an adjustment are within 2% of market, which is a very positive result. This budget amendment includes the adjustments needed to fund the recommended increases. Note that not all departments receiving the proposed pay adjustment need a budget amendment as some have salary savings sufficient to cover the cost.
Prior City Council Action
Budget Adoption FY24 September 12, 2023
Budget First Amendment FY24 December 12, 2023
Deadline for City Council Action
April 23, 2024 to amend appropriations for FY2024
Funding Expected: Revenue _x_ Expenditure _x_ N/A __
Budgeted Item: Yes __ No __ N/A __
Amount: _by fund listed above_______
1295 Form Required? Yes __ No __
Legal Review Required: N/A _x_ Required __ Date Completed: ___________
Supporting documents attached:
FY24 Second Budget Amendment Ordinance
Exhibit A
Recommended Action
Approve an ordinance on first and final reading with the caption reading: An ordinance of the City of Pflugerville, Texas, adopting the second amendment to the FY24 Budget for the City of Pflugerville; and providing an effective date.